Statutory audit support
Coordination and evidence preparation support when your company faces a statutory audit and needs a calm intermediary between finance staff and the signing auditor.
Engagement detail →Hinoki Review Office
Financial auditing rooted in ledger discipline and calm fieldwork.
We examine balances, cut-offs, and disclosures for mid-size companies that need an independent eye before lenders, boards, or tax filings rely on the numbers.
Flagship engagement
Annual financial statement review
Our primary offering is a structured review of your balance sheet, income statement, and notes — testing material balances, reconciling bank and inventory cut-offs, and documenting findings for management before year-end filings.
Read the engagement scopeWhat boards typically ask us to confirm
- Whether revenue recognition matches shipping and invoice dates
- Whether inventory counts and valuation sheets agree
- Whether related-party balances are disclosed cleanly
- Whether subsequent events after the balance sheet date are noted
Related work
Engagements that sit beside the annual review
When the calendar is tight, clients often combine statement review with targeted walkthroughs or interim testing.
Inventory observation & cut-off testing
On-site attendance at physical inventory counts with cut-off testing of goods receipts and shipments around the balance sheet date.
Engagement detail →
Internal control walkthroughs
Process walkthroughs of revenue, purchasing, and payroll cycles with plain-language notes on control gaps that affect statement reliability.
Engagement detail →“They sat with our warehouse count for a full morning and caught a cut-off error our own staff had missed.”— Operations director, regional manufacturer, Utsunomiya
From the field
Notes for finance teams preparing for review
Short pieces on evidence folders, bank confirmations, and how we schedule on-site days in 栃木県.
Browse field notesHow to assemble a year-end evidence folder that reviewers can actually use
A folder structure that keeps bank reconciliations, inventory papers, and cut-off samples findable during financial statement review.
Bring your year-end calendar
Share your entity type, closing date, and whether lenders need a review report or a full statutory audit package.
Write to the office